2007 (3) TMI 579

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..... This appeal is preferred by the Revenue against the order of the Commissioner (Appeals), setting aside the penalty of Rs. 23.740/-. which was imposed by the adjudicating authority on the respondent in the context of the demand of duty of Rs. 23,740/- which was confirmed by invoking the extended period of five years under Section 11A(1) of the Central Excise Act, 1944. 2. There is no dispute .....

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..... assessment under Section 4A of the Act. The learned Counsel appearing for the respondent, on the other hand, contended that all the particulars were already known to the department and since the removal of these goods was in bulk, the respondent was under a bona fide belief that Section 4A was not applicable to such bulk removals. 4. On going through the relevant material on record, it appears .....

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